Containers of 1 gallon (3.785 liters) or less of distilled spirits, upon which all Federal internal revenue taxes have been paid or determined under provisions of this part, shall have closures or other devices affixed in accordance with the provisions of this part.
(Sec. 454, Pub. L. 98-369, 98 Stat. 494 (26 U.S.C. 5301))
[T.D. ATF-206, 50 FR 23955, June 7, 1985]
authority: 19 U.S.C. 81c;
26 U.S.C. 5001,
5007,
5008,
5010,
5041,
5051,
5061,
5111,
5121,
5122,
5131,
5207,
5232,
5271,
5275,
5301,
5314,
5555,
6001,
6038E,
6065,
6109,
6301,
6302,
6804,
7101,
7102,
7651,
7652,
7805;
27 U.S.C. 203,
205;
31 U.S.C. 9301,
9303,
9304,
9306
source: 20 FR 6077, Aug. 20, 1955, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-459, 66 FR 38550, July 25, 2001.
cite as: 27 CFR 26.230